THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SUNDER DAS SONKIYA

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ITA/66/2025HC RajasthanRJHC02046072202515 September 2025Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the assessment order dated 04.09.2019 does not fall within the exceptions contemplated under Circular 5/2024 dated 15.03.2024 issued by the CBDT. The reasoning provided is that the specific assessment order in question does not meet the criteria for exceptions outlined in the circular. The judgment also acknowledges that a later circular, Circular 9/2024 dated 17.09.2024, has since increased the monetary limit. Based on these observations, the Tribunal dismissed the Income Tax Appeal. No specific monetary amount in dispute was recorded. The ratio decidendi is that appeals that do not fall within the exceptions of the relevant CBDT circular, especially when considering subsequent amendments or clarifications, are liable to be dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Rajasthan, against the assessee, Sunder Das Sonkiya. The assessment order was passed by the Income Tax Officer Ward-1(2), Jaipur, on 04.09.2019. The appeal challenges the decision of the lower authority regarding an issue that falls within the purview of Circular 5/2024 dated 15.03.2024 issued by the Central Board of Direct Taxes (CBDT). A subsequent circular, Circular 9/2024 dated 17.09.2024, has increased the monetary limit for such matters.

What were the issues?

1. Whether the assessment order dated 04.09.2019 passed by the Income Tax Officer Ward-1(2), Jaipur, falls within the exceptions contemplated under Circular 5/2024 dated 15.03.2024 issued by the CBDT. The appellant (Revenue) contended that the assessment order does not fall within the exceptions of Circular 5/2024. The respondent (Assessee) did not present any arguments as recorded in the judgment. The judgment also notes that Circular 9/2024, issued subsequently, increased the monetary limit.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:37319-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 66/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Jeevan Nidhi-2, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005 ----Appellant Versus Sunder Das Sonkiya, Flat Sonkia Bhawan, Sms Highway, Jaipur (Pan/gir No. Akhps7413G). ----Respondent For Appellant : Mr. Siddharth Bapna Mr. Meyhul Mittal Mr. Sarvesh Jain HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 15/09/2025 As per para No. 8.3 of the assessment order dated 04.09.2019 passed by Income Tax Officer Ward-1(2), Jaipur, it is apparent that it does not fall within the exceptions contemplated under Circular 5/2024 dated 15.03.2024 issued by the Central Board of Direct Taxes, Government of India (hereinafter referred to as ‘CBDT’). The latest Circular i.e. 9/2024 dated 17.09.2024 issued by the CBDT has increased the monetary limit. In view thereto, the Income Tax Appeal is dismissed. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J Amit/Ritu/31

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